Frequently Asked Questions
Commercial Farmer Certification
Act 378 of the 2017 Regular Session of the Louisiana Legislature enacted R.S. 47:301(30) which defines a commercial farmer for the purposes of sales tax. In accordance with Act 378, the Louisiana Department of Revenue (“LDR”) requires that persons or entities must be certified as a commercial farmer by LDR in order to claim certain sales and use tax exemptions.
A copy of the R-1091, Commercial Farmer Certification, must be attached to the completed exemption certificates, R-1007 Farm-Related Products, R-1060 Farm Equipment Sales, R-1065 Non-Road Utility Vehicles Used Exclusively on Commercial Farms, or R-80001 Purchases of Utilities for On-Farm Storage Facilities, in order for the customer to receive an exemption from state sales and use tax on the purchase of these farm-related items.
How do I obtain a Commercial Farmer Certification from LDR?
Applicants may submit their application and required federal income tax information using one of following methods:
Option 1: Electronically on LaTAP (Preferred method to reduce processing time)
- Navigate to the Louisiana Taxpayer Access Portal (LaTAP) at latap.revenue.louisiana.gov.
- Click on the link: Apply for or Renew the Commercial Farmer Certification under the Commercial Farmer heading.
- Renewal only: Enter the certification number found on the current Commercial Farmer Certificate and follow the instructions on the screen to complete the application.
- Renewals: attach an electronic copy of the most recent federal income tax return or schedule used to report farm income with the application, i.e., Schedule F, etc. These attachments are required at the time of your submission. Failure to submit all of the required information will result in a denial of the certification.
- Please allow 7-10 business days for processing from the submission date.
Option 2: Paper Application
- Complete Form R-1085, Application for Certification as a Commercial Farmer, for new applicants or Form R-80002, Renewal of Commercial Farmer Certification, for renewing applicants. The forms can be found on our website at revenue.louisiana.gov/Forms/ForBusinesses.
- Use the instructions on the form to complete and submit the application. Methods of submission are provided in the upper right corner of the application.
- Renewals: enclose the most recent federal income tax return or schedule used to report farm income with your application, i.e., Schedule F, etc. These attachments are required at the time of your submission. Failure to submit all of the required information will result in a denial of the certification.
- Please allow 2 – 4 weeks for processing from the received date of the paper application.
How can I check the status of my commercial farmer application?
You can check the status of a request using the Commercial Farmer portal on the LaTAP home page: latap.revenue.louisiana.gov. From the home page, click the link “View My Commercial Farmer Status,” and follow the on screen instructions.
How can I get another copy of Form R-1091, Commercial Farmer Certification??
The certification can be printed at your convenience 3 days after the certification was issued or approved. There are two (2) expedited options to obtain copies of your Commercial Farmer Certification.
- Print from the Commercial Farmer Portal using LaTAP.
- Navigate to the Louisiana Taxpayer Access Portal (LaTAP) at latap.revenue.louisiana.gov.
- Click on the link: “Re-print My Commercial Farmer Certification” under the Commercial Farmer heading, and follow the on screen instructions.
- If the message reads “No Letter” wait 3 business days or go to Option 2.
- Print by accessing the account using LaTAP.
- Navigate to the Louisiana Taxpayer Access Portal (LaTAP) at latap.revenue.louisiana.gov and log into your LaTAP account.
- If you are registered for a LaTAP account, skip to step C. If you are not registered for a LaTAP account, visit the link and select the option “Sign Up” from the home page. Follow the on screen instruction to sign up for a LaTAP account. Registration for LaTAP is a 2 step process.
- Taxpayer Type: Business
- Account Type: Sales
- Account Number: the first 10 digits printed on the certification
- Open the email you will receive and follow the instructions to complete the setup. You will be in the LaTAP account.
- If you are already registered, log into your LaTAP account.
- Once logged into your LaTAP account, click on the option “More” across the top.
- Click “View Letters” under the Letters option.
- Click the blue hyperlink “Commercial Farmer Certification”, to view and download a copy to be printed.
Now that I have Form R-1091, Commercial Farmer Certification, how do I use it to make tax exempt purchases on qualifying items?
Attach a copy of Form R-1091, Commercial Farmer Certification, to one of four monitored commercial farm exemption certificates available on our website; R-1007- Farm Related Products, R-1060 – Farm Equipment Sales, R-1065 – Non-Road Utility Vehicles Used Exclusively on Commercial Farms, and R-80001- Purchases of Utilities for On-Farm Storage Facilities. The selling vendor must retain the copies provided and may use the exemption for future qualifying purchases for the life of the R-1091 certification. The back of the certification contains a list of farm-related items that can be purchased exempt from state sales tax.
What can I buy with Form R-1091, Commercial Farmer Certification??
Form R-1091, Commercial Farmer Certification, must be used along with one of four monitored commercial farm exemption certificates available on our website. Each exemption form listed below provides a description of the qualifying purchases for that specific exemption certificate. Click on the links below to view the exemption certificates.
R-1007 – Farm-Related Products*
R-1060 – Farm Equipment Sales*
R-1065 – Non-Road Utility Vehicles Used Exclusively on Commercial Farms*
R-80001 - Purchases of Utilities for On-Farm Storage Facilities*
*Not valid without an attached copy of Form R-1091, Commercial Farmer Certification.
How long is Form R-1091, Commercial Farmer Certification, good for?
New applicants may receive a certification for one year upon approval. All applicants are required to reapply after one year to renew the certification. Renewal applications should be submitted within 60 days prior to the current certification expiring.
Renewing applicants, with federal income tax documentation supporting farming activities, may receive a certification up to three years (3) upon approval. All applicants are required to reapply to renew the Commercial Farmer Certification. Renewal applications should be submitted within 60 days prior to the current certification expiring.
Do I have to fill out and provide a new Form R-1007, R-1060, R-1065, or R-80001 with a copy of Form R-1091, Commercial Farmer Certification, each time I make a purchase from a vendor?
No, it is not necessary to provide a completed exemption certificate and a copy of Form R-1091, Commercial Farmer Certification, each time a purchase is made from the same vendor. The selling vendor is required to retain the properly executed exemption certificate with a copy of a valid Commercial Farmer Certification on file, therefore, each vendor you use will need their own copies. The selling vendor can apply a current exemption certificate on file to future qualifying farm related purchases up to the expiration date of the Commercial Farmer Certification. New documentation will be required upon renewal.
For example, a commercial farmer has a certification that expires July 31, 2022. The commercial farmer provides the selling vendor with an executed exemption certificate (R-1007, R-1060, R-1065, or R-80001 as applicable) and a copy of the R-1091 Commercial Farmer Certification, on August 25, 2019. The executed certification will be valid until July 31, 2022, when Form R-1091 Commercial Farmer Certification, expires.
I am not a commercial farmer but I use animals in the services I provide for my business. Is there an exemption available that I can use to help with the cost of caring for my animals?
Yes. Louisiana Revised Statute 47:305(A)(4)(a) provides an exemption for the sales of feed and feed additives for animals used for business purposes. Business use is defined as the keeping and maintaining of animals that are used in performing services in conjunction with a business enterprise, such as sentry dogs, goat yoga, carriage rides, rental horses, etc. The rental of horses would be considered a business enterprise. A business that races horses would also fall within this business purpose exemption. Taxpayers should complete monitored Form R-1097, Farm-Related Products for Business Use Sales Tax Exemption Certificate, available on our website and present it to their vendors.
I raise fish (or crawfish) in a pond on my land. Do I need a commercial farm certification?
No. Catfish or crawfish farmers or harvesters from public waterways can download the appropriate monitored exemption certificate below and give the completed certificate to their vendors to exempt the purchase or use of bait, materials, supplies, equipment, fuel and related items other than vessels when used in catfish or crawfish production or harvesting from sales tax.
Aquaculture farms located in artificial reservoirs or enclosures that are both on privately owned property and constructed as to prevent, at all times, the ingress and egress of fish life from public waters, are considered commercial farming and may choose to apply for the commercial farmer certification.
I own timberland and harvest randomly. Would I qualify as a commercial farmer?
Yes. Timber tracts qualify for the commercial farmer certification. A copy of the property tax roll is also required as supporting documentation submitted with the application.
Loggers should apply for the Manufacturer’s Exemption Certificate using Form R-1070, Application for Certification as a Manufacturer for the Purpose of the Sales/Use Tax Exclusion for Manufacturing Machinery and Equipment. If approved, loggers, paper and wood manufacturers will receive Form R-1391, Loggers and Paper and Wood Manufacturers Sales Tax Exemption Certificate. Form R-1391 should be presented to vendors to exempt such purchases as qualifying manufacturing machinery or equipment, fuses, belts, felts, wires, conveyor belts, lubricants, diesel fuel for logging equipment and repairs and maintenance on qualifying manufacturing machinery and equipment as provided for by Louisiana R.S. 47:301(3)(k).
My customer has provided Form R-1007, Farm Related Products Exemption Certificate and Form R-1091, Commercial Farmer Certification. However, the information does not match. What should I do?
The purchaser information on Form R-1007, Farm Related Products Sales Tax Exemption Certificate, should match the information on the R-1091, Commercial Farmer Certification. If it does not, then the exemption should be denied. Acceptance of Form R-1007, Farm Related Products Sales Tax Exemption Certificate, without a matching Form R-1091, Commercial Farmer Certification, could result in the vendor being liable for the sales tax, plus applicable interest and penalties.
Occasionally, farmers may have more than one “DBA” in their farm operations. For example, Smith Farms, LLC may have two farm operations under the same FEIN and may choose to call them different DBA’s such as Butterfly Farms and Top Garden Farms in order to allocate expenses between the two farms. Smith Farms, LLC may apply to LDR in writing to ask that an additional Commercial Farmer Certification be issued in each DBA name to allow each operation to purchase farm-related items exempt from state sales tax. In the example above, LDR would issue a Commercial Farmer Certification to Smith Farms, LLC, DBA Butterfly Farms, and another Commercial Farmer Certification to Smith Farms, LLC, DBA Top Garden Farms.
I need more information. How do I contact the Louisiana Department of Revenue with questions about the Commercial Farmer Certification?
If you have questions or need additional information, please contact LDR by email at email@example.com, or call (855) 307-3893 and follow the prompt to the "Commercial Farmer" option. When contacting LDR, please include your name, the name of the farm you are calling about, the commercial farmer certification number if applicable, and the reason for contacting LDR. We will respond to your inquiry within 24 – 48 hours.
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